I think they only count for the duty portion of ORO.FTL.210 Flight times and duty periods.
From EASA ORO.FTL.105, on definitions, sim time is duty but not flight as flight duty period includes one or more sectors, and the definition of sector specifically mentions an aircraft.
Quoting EASA ORO.FTL.105,
‘duty’ means any task that a crew member performs for the operator, including flight duty, administrative work, giving or receiving training and checking, positioning, and some elements of standby;
‘flight duty period ('FDP')’ means a period that commences when a crew member is required to report for duty, which includes a sector or a series of sectors, and finishes when the aircraft finally comes to rest and the engines are shut down, at the end of the last sector on which the crew member acts as an operating crew member;
‘sector’ means the segment of an FDP between an aircraft first moving for the purpose of taking off until it comes to rest after landing on the designated parking position.